HLS 25RS-1049 ORIGINAL
2025 Regular Session
HOUSE BILL NO. 591
BY REPRESENTATIVE WILDER
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
TAX/AD VALOREM TAX: Provides for an alternative to minimum bids when selling
adjudicated property and requires costs associated with the termination of a lien
certificate to apply to adjudicated property
1 AN ACT
2To amend and reenact R.S. 47:2202(A)(1) and 2247(A), relative to tax sales and adjudicated
3 property; to provide for the sale of property to third parties; to provide for bid prices
4 when selling adjudicated property; to authorize alternative to minimum bid amounts;
5 to provide for the termination of tax lien certificates; to provide for costs associated
6 with the termination of lien certificates; to provide for a prior Act of the Legislature
7 of Louisiana; to provide for applicability; to provide for an effective date; and to
8 provide for related matters.
9Be it enacted by the Legislature of Louisiana:
10 Section 1. R.S. 47:2202(A)(1) and 2247(A) are hereby amended and reenacted to
11read as follows:
12 §2202. Minimum bid prices; sale of adjudicated property; sale of tax lien certificate
13 issued to the political subdivision; sale of immovable property to enforce a
14 tax lien certificate held by a political subdivision
15 A.(1) The governing authority of each political subdivision may elect to set
16 a dollar amount as a minimum bid for the public sale of adjudicated property, which
17 shall be at least the total amount of statutory impositions, governmental liens, and
18 costs of sale. Alternatively, the governing authority of each political subdivision
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 25RS-1049 ORIGINAL
HB NO. 591
1 may elect to sell the adjudicated property at public sale to the highest bidder without
2 setting a minimum bid or requiring an appraisal.
3 * * *
4 §2247. Termination of tax lien certificate issued to political subdivisions; additional
5 payments
6 A. The person terminating a tax lien certificate issued to a political
7 subdivision or adjudicated property shall pay the termination price and actual costs
8 incurred by the political subdivision for all certified mail or commercial carrier,
9 publication of notice, or personal services of notices in complying with the
10 applicable provisions of law, including, without limitation, determination of tax
11 auction parties and the notification of such persons of the subsequent transaction as
12 allowed by law.
13 * * *
14 Section 2. The provision of this Act shall supersede and control over the provisions
15of Acts 2024, No. 774 in regards to R.S. 47:2202(A)(1) and 2247(A).
16 Section 3. This Act shall apply to all taxable periods beginning on or after January
171, 2026.
18 Section 4. This Act shall become effective on January 1, 2026.
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 591 Original 2025 Regular Session Wilder
Abstract: Authorizes the governing authority of a political subdivision to sell the
adjudicated property at public sale to the highest bidder without setting a minimum
bid or requiring an appraisal and extends the payment of costs associated with the
termination of a lien certificate to adjudicated property.
Present law, which becomes operative Jan. 1, 2026, authorizes the governing authority of
a political subdivision to set a dollar amount as a minimum bid for the public sale of
adjudicated property, which shall be at least the total amount of statutory impositions,
governmental liens, and costs of sale. Further authorizes the governing authority to require
an appraisal of adjudicated property to be sold at public sale.
Proposed law retains the option for a governing authority to set a dollar amount as a
minimum bid for the public sale of adjudicated property but adds an option for the governing
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 25RS-1049 ORIGINAL
HB NO. 591
authority of a political subdivision to sell the adjudicated property at public sale to the
highest bidder without setting a minimum bid or requiring an appraisal.
Present law, which becomes operative Jan. 1, 2026, requires the person terminating a tax lien
certificate issued to a political subdivision to pay the termination price and actual costs
incurred by the political subdivision for all certified mail or commercial carrier, publication
of notice, or personal services of notices, including, the determination of tax auction parties
and the notification of these parties of the subsequent transaction.
Proposed law extends the requirements of present law regarding the costs a person
terminating a tax lien certificate issued to a political subdivision must pay but extends the
requirement of paying those costs to the termination of a tax lien certificate issued for
adjudicated property.
Proposed law is applicable to all taxable periods beginning on or after Jan. 1, 2026.
Effective on Jan. 1, 2026.
(Amends R.S. 47:2202(A)(1) and 2247(A))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.